Türkçe - İngilizce
bağımsız test teriminin Türkçe İngilizce sözlükte anlamı
- substantive test
- Substantive Test - An audit procedure designed to test for dollar errors affecting the correctness of account balances. This can include tests of transactions (e.g. selecting a representative sample of transactions and checking for monetary errors), direct tests of account balances (e.g. a confirmation of accounts receivable balances or physical examination of inventory) and analytical review procedures (evaluations of overall reasonableness of transactions and balances)